Decree No. 96 / 1966 Coll.
Government Regulation on uniform calculation principles
Valid
Effective from 01.01.1967
96
GOVERNMENT REGULATION
of 30 November 1966
on uniform calculation principles
The Government of the Czechoslovak Socialist Republic orders pursuant to Sections 4 (2) and 44 of Act No. 23 / 1963 Coll., on People's Control and on National Economic Records:
Preliminary provisions
(1) In order to ensure uniform methodological management of the calculation system, uniform calculation principles are laid down in this Regulation.
(2) These principles must be governed by state economic organisations, cooperative organisations, foreign trade undertakings and economic facilities of social organisations (hereinafter referred to as "organisations') when calculating the price of products, works and services in industrial and construction (including assembly and project works), agricultural and forestry production, passenger and freight transport, foreign trade, public and competitive catering, the purchase of agricultural products, municipal services and accommodation services.
Basic concepts in calculation and content of calculations
The calculation of the price of sales and intra-company output means the determination or detection of the amount of individual components of the price (Section 5 (1)) and their sum per calculation element (Section 4).
For the purpose of calculation, the products, works and services, or parts or groups thereof, produced or provided by the organisation are:
(a) for disposal - outlets *),
(b) intended for in-house consumption - in-house performance.
Calculating ones are performed by quantity, time or otherwise defined.
(1) Calculating the price of sales output includes the following components:
(a) own costs involving primary and secondary costs, including:
(aa) material costs;
(ab) labour costs;
(b) items that shorten the revenues and revenues covered by:
(ba) subcontracting where they are included in the price of sales performance;
(bb) goods disposed of by calculation;
(bc) food consumed in public catering;
(bd) turnover tax *),
(be) deductions for corporate funds,
(bf) other items that shorten revenues and revenues;
(c) expenditure on division to which it covers:
(ca) the eligible expenditure for the allocation calculated in the preliminary calculations and collected in the resulting calculations;
(cb) unplanned expenditure on distribution only in resulting calculations;
(d) net profit (loss);
(e) special-purpose price subsidies (reductions) and interventions.
(2) The calculations of intra-company performance prices contain, in accordance with the internal accounting and accounting system, either own costs or own costs plus some or all of the components of the eligible expenditure on the distribution or share of net profit.
(3) The content of price calculation is broken down into the type-calculation formula items established for individual sectors of the economy (Section 1 (2)) from which sectoral calculation formulas are derived for the needs of individual sectors or groups of sectors [Sections 15 (ac), (b) and 16].
The amounts of each calculation formula item shall be determined (in the preliminary calculations) and shall be determined (in the resulting calculation) on the basis of the calculation one at the level to which it relates in substance and in time * *).
Types of calculations, their comparability and deadlines for their compilation
(1) For price calculation, the following shall be used according to the time-related performance:
(a) preliminary calculations;
(b) resulting calculations.
(2) By preliminary calculations, the amount of the amounts of the calculation items expected before the start of production or before the negotiation of the transactions shall be determined on the basis of the calculation one.
Preliminary calculations shall include:
(a) standards which may be compiled either as calculations of the operational or planar calculations;
(b) calculation * * *).
(3) Operational calculations shall be made on the basis of the standards of consumption of direct material, labour and, where applicable, of clearing rates established on items of other direct costs as well as the standards or clearing rates (surpluses) of indirect costs in force at the time of their compilation.
(4) Planned calculations shall be based on planned consumption standards for direct material, work and, where applicable, clearing rates established for items of other direct costs and planned standards or (surpluses) indirect costs at the level of technology and other production conditions in the planned period.
(5) The calculation calculations shall be made on the basis of data from operational or resulting calculations of comparable output or parts thereof, or according to individual calculations for comparable output or parts thereof.
(6) By resulting calculations, the actual amount of the amounts of the calculation items after the performance is performed shall be determined on the basis of the calculation one.
The preliminary and resulting calculations of the same calculation element shall be both formally and factually comparable, in particular in terms of content and breakdown of the calculation formula items and calculation methods.
(1) Preliminary calculations shall be made within such time limits as to ensure that the performance and budget plans of the organisation are drawn up in a timely manner, in particular operational plans and budgets of the economic centres in accordance with the needs of internal management.
(2) The resulting calculations shall be prepared within the time limits and for the period specified for the purposes of the organisation's internal management, for the purposes of the undertaking's overriding body.
Valuation in calculations in relation to the calculation period
(1) In order to establish the consumption of direct material, wages and other direct and indirect costs, the standards, prices, wage rates and rates, settlement rates and other charges in force at the time of the calculation (for operational and, where applicable, calculation) or those that will be in force during the period of implementation of the calculated output, where the change is planned, or where the change can be reasonably expected (for planar calculations), shall be used for the calculation of provisional calculations; For calculation calculations other means of determining direct and indirect costs, such as individual calculations, etc. When choosing the period from which the valuation data in calculations will be used, the interdependence of the preliminary calculations and the budgets of the economic centres shall be respected.
(2) For the resulting calculations, the standards and their variations, prices, wage rates and other charges used in the internal accounting and related to the calculated performance shall be used to determine the actual consumption of direct material, wages and other direct costs.
For the determination of actual indirect costs, the planned clearing rates and their deviations (or actual clearing rates), as recorded in internal accounting and relating to the calculated performance, shall be used.
In addition to the inside-house accounting data, other additional data may be used to compile the resulting calculations.
(3) The amounts of the calculation items of direct material and semi-finished own production (or subcontracting, goods, consumed food in public catering, if included in the price of the calculated output) must be evidenced by valid internal prices or wholesale or retail prices, by supplier invoices, by preliminary calculations from suppliers' bids, by calculation calculations, exceptionally, as well as by expert calculations. The level of the prices of materials, self-production semi-finished products, subcontracting, goods, foodstuffs, as well as other intra-company prices and clearing rates, carried out in the inter-company prices, shall be in accordance with the pricing rules *).
The tariffs used in the calculation for determining the data in the relevant calculation items shall be demonstrated by the applicable tariff scales.
Calculating notes, sheets, documents and storage
(1) The calculation notes must be legible, clear, easily controllable and verifiable from the calculation documents; means must be made to guarantee the durability of the entries.
(2) Corrections and changes to the calculations are made in such a way that the original entry remains legible after the correction. In the case of a corrected entry, the explanatory note, the date of the correction and the signature of the worker who made the correction shall be provided.
(1) Calculating notes shall be made on the calculation sheets, which shall include:
(a) the organisation's designation;
(b) the type of calculation;
(c) information on the calculated output (e.g. serial number, contract, description, designation, parameters and equipment of the product, its quality, recipe, code number * *);
(d) a fixed calculation element,
(e) the quantity calculated (for the calculation by division),
(f) data relevant for determining the amounts of the calculation items (e.g. quantity, time, unit price, etc.),
(g) entries of cash amounts in each item of the relevant calculation formula;
(h) the signature of the person responsible for the accuracy of the calculation and the date of the calculation and its changes.
2. 1; may also contain other information necessary for the internal procedure.
The calculation documents shall be all documents used to determine or determine the information in the calculation; where they do not have the character of accounting documents, they shall, in addition to their own content, have the following particulars:
(a) the indication of the calculated power;
(b) the date of issue;
(c) the signature of the person responsible for the accuracy of the calculation document.
Calculator sheets and calculation documents shall be stored in an orderly manner.
The retention period for the calculation sheets and for the calculation documents (unless they are simultaneously accounting documents) shall be fixed for at least two years from the end of the year in which the relevant performance has been completed.
Scope of the Central Commission on People's Control and Statistics and Other Bodies
The Central Commission for People's Control and Statistics manages the calculation system on a methodological basis in accordance with the needs of the planned management of the national economy.
In this regard, in particular:
(a) issue, in agreement with the State Commission on Finance, Prices and Wages and after consulting the competent central authorities, binding guidelines for the compilation of calculations, specifying in particular:
(aa) in which cases organisations are required to compile preliminary and resulting calculations, while respecting the cost-effectiveness of their implementation;
(ab) under which assumptions the obligation to compile preliminary and resulting calculations is deemed to have been met by budgetary or accounting documents;
(ac) type calculation formulae for the relevant sectors (Section 1 (2)) and their content,
(ad) methods for determining or determining the calculation items on the calculation one,
(ae) in which cases the relevant sectoral calculation formulae (point (b) in other sectors will be mandatory;
(b) approve, on a proposal from the central authorities, sectoral calculation formulae.
The central authorities shall issue the necessary methodological guidance in their field of competence and in accordance with the rules of the Central Commission for Human Control and Statistics to ensure correct calculation. After approval by the Central Commission for People's Control and Statistics, they also issue sectoral calculation formulas. With the agreement of the Central Commission for People's Control and Statistics, the Central Authorities may allow derogations concerning the formalities for the calculation sheets and the documents resulting from the method or technique of processing them and provide for a longer period for the storage of the calculation sheets and documents which are not accounting documents.
Final provisions
In serious cases, the Central Commission for People's Control and Statistics may allow derogations from the provisions of this Regulation.
_
(a) the provisions on resulting calculations referred to in § 4 (a) and § 8 (1), on the type calculations referred to in § 8 (2) and on the calculation sheets referred to in § 11 (1) of Government Decree No. 30 / 1958 Coll., laying down the principles for accounting (accounting principles);
(b) Articles 8 (3) and 10 (2) of Decree No. 30 / 1958 Coll., laying down the principles for accounting (accounting principles), Sections 38 to 40 of the Order of the Ministry of Finance No. 102 / 1958 Úl, on accounting records of economic, budgetary and other organisations and Section 36 of the Order of the Ministry of Finance No. 186 / 1958 Úl, on accounting records of uniform agricultural cooperatives.
This Government Regulation shall take effect on 1 January 1967.
Lenárt v. r.
*) This includes the implementation of business operations in foreign trade and work and services in local economy enterprises and cooperative organisations, the supply of own production investments, technical development tasks paid from centralised sources of a superior body, etc.
*) For performance calculated at the level of the commercial or retail prices.
* *) The factual context is also meant to determine or determine the indirect costs of the calculation one using the chosen base and the fixed premium or settlement rate. The time context means compliance with the time distinction between costs and expenditure in accounting.
* * *) So far called budget.
*) Uniform accounting chart and guidelines on the national economy (Bulletin of the Central Commission for People's Control and Statistics, amount 13-14 / 1966) and Uniform accounting chart, guidelines and rules for the management of internal accounting, Part II, paragraph 2 (Bulletin of the Central Commission for Human Control and Statistics, amount 13-14 / 1965).
* *) Decree of the Central Commission of People's Control and Statistics No. 71 / 1965 Coll., on the introduction and use of a uniform classification of industrial fields and products and a uniform classification of products in agriculture and forestry.
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Regulation Information
| Citation | Government Regulation No. 96 / 1966 Coll., on uniform calculation principles |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.12.1966 |
|---|---|
| Effective from | 01.01.1967 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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